Opinion
CIVIL CASE NO. 03-40183
October 27, 2003
ORDER DENYING PRELIMINARY INJUNCTION
Plaintiff owes some $20,648.10 in unpaid taxes and interest to the Internal Revenue Service ("IRS"), and the IRS has issued a levy on Plaintiff's wages. Plaintiff's employer, Defendant, has honored this levy. In this civil action, Plaintiff, who is proceeding pro se, challenges Defendant's honoring of this IRS levy.
Before the Court is Plaintiff's motion for a preliminary injunction. See Fed.R.Civ.P. 65(a). Defendant filed a response to the motion, and Plaintiff filed an eight-page reply brief in violation of Local Rule 7.1(c)(3)(B), "In this case, the written submissions to the Court so clearly demonstrate that Plaintiff is not entitled to a preliminary injunction that conducting a hearing would be manifestly pointless. Thus, the Court shall proceed without a hearing on the motion." Big Time Worldwide Concert Sport Club at Town Ctr., LLC. v. Marriott Int'l, Inc., 236 F. Supp.2d 791, 794-95 (E.D. Mich. 2003) (Gadola, J.). For the reasons articulated on pages six to twelve of Defendant's brief in response to the preliminary injunction motion, the Court will deny the motion. See also State Bank of Fraser v. United States, 861 F.2d 954, 958 (6th Cir. 1988);United States v. Marsh, 89 F. Supp.2d 1171, 1178-79 (D. Haw. 2000); 26 U.S.C. § 6332(a), (d) (e).
E.D. Mich. LR 7.1(c)(3)(B): "The text of a reply brief, including footnotes and signatures, may not exceed 5 pages."
ACCORDINGLY, IT IS HEREBY ORDERED that Plaintiff's motion for a preliminary injunction [docket entry 9] is DENIED.
SO ORDERED.
ORDER TO SHOW CAUSE
"[F]ederal courts have an independent obligation to investigate and police the boundaries of their own jurisdiction." Douglas v. E.G. Baldwin Assocs., Inc., 150 F.3d 604, 607 (6th Cir. 1998).Moreover, "[a] district court may, at any time, sua sponte dismiss a complaint for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) of the Federal Rules of Civil Procedure when the allegations of a complaint are totally implausible, attenuated, unsubstantial, frivolous, devoid of merit, or no longer open to discussion." Apple v. Glenn, 183 F.3d 477, 479 (6th Cir. 1999) (citing Hagans v. Lavine, 415 U.S. 528, 536-37 (1974); In re Bendectin Litig., 857 F.2d 290, 300 (6th Cir. 1988)).
Plaintiff owes some $20,648.10 in unpaid taxes and interest to the Internal Revenue Service ("IRS"), and the IRS has issued a levy on Plaintiff's wages. Plaintiff's employer, Defendant, has honored this levy. In this civil action, Plaintiff, who is proceeding pro se, challenges Defendant's honoring of this IRS levy.
Federal law appears to protect entities, such as Defendant, from any liability resulting from honoring an IRS levy. See. 26 U.S.C. § 6332(e); See also State Bank of Fraser v. United States, 861 F.2d 954, 958 (6th Cir. 1988). Moreover, it appears that Defendant had no alternative but to honor the levy. The Internal Revenue Code mandates that "any person in possession of (or obligated with respect to) property or rights to property subject to levy upon which a levy has been made shall, upon demand of the Secretary, surrender such property or rights . . . to the Secretary." 26 U.S.C. § 6332 (a). Further, entities failing to honor a levy are subject to personal liability and penalties under the Internal Revenue Code. See 26 U.S.C. § 6332(d)(1)-(2). Consequently, the allegations in the complaint appear to be "totally implausible, attenuated, unsubstantial, frivolous, devoid of merit, or no longer open to discussion." Apple, 183 F.3d at 479.
ACCORDINGLY, IT IS HEREBY ORDERED that, within TWENTY-ONE (21) DAYS of the filing of this order, Plaintiff shall SHOW CAUSE IN WRITING why this civil action should not be dismissed for lack of subject matter jurisdiction. See Apple, 183 F.3d at 479; Fed.R.Civ. p. 12(b)(1); Fed.R.Civ.P. 12(h)(3).
IT IS FURTHER ORDERED that Plaintiff shall serve Plaintiff's response to this order to show cause on Defendant.
IT IS FURTHER ORDERED that Defendant may file a reply to Plaintiff's response to this order to show cause within FOURTEEN (14) DAYS of service of Plaintiff's response.